GUIDE ON
EMPLOYEE BENEFITS
ROYAL MALAYSIAN CUSTOMS
GOODS AND SERVICES TAX
GUIDE ON EMPLOYEE BENEFITS As at 18 JUNE 2015
i Copyright Reserved © 2015 Royal Malaysian Customs Department.
CONTENTS
INTRODUCTION ......................................................................................................... 1
Overview of Goods and Services Tax (GST) ........................................................... 1
GENERAL OPERATIONS OF THE INDUSTRY ......................................................... 1
Employee Benefits ................................................................................................... 1
Gift rule .................................................................................................................... 2
RECOVERY OF INPUT TAX ON EMPLOYEE BENEFITS ........................................ 2
Disallowance of input tax ......................................................................................... 3
ACCOUNTING FOR OUTPUT TAX ON EMPLOYEE BENEFITS .............................. 3
Consideration .......................................................................................................... 4
Goods given free to employees as stated in the contract of employment ................ 5
Exempt supply ......................................................................................................... 6
Zero rated supply ..................................................................................................... 6
Supply of goods under gift rule ................................................................................ 6
Supplies where the recovery of input tax were disallowed under the GST
Regulations 2014 ..................................................................................................... 7
GOODS AND SERVICES ACQUIRED FROM NON-REGISTERED PERSON .......... 8
EMPLOYEE BENEFITS GIVEN FOR THE BENEFIT OF SOLE-PROPRIETOR,
PARTNERS, DIRECTORS OR PERSONS CONNECTED TO THE TAXABLE
PERSON ..................................................................................................................... 8
BUSINESS GOODS USED FOR NON-BUSINESS PURPOSES ............................... 9
VALUE OF EMPLOYEE BENEFITS ........................................................................... 9
Determination of the Value of Employee Benefits ................................................... 9
RECORDS ................................................................................................................ 10
FREQUENTLY ASKED QUESTIONS ...................................................................... 10
FEEDBACK OR COMMENTS .................................................................................. 16
FURTHER INFORMATION ....................................................................................... 16
GUIDE ON EMPLOYEE BENEFITS As at 18 JUNE 2015
ii Copyright Reserved © 2015 Royal Malaysian Customs Department.
APPENDIX 1 ................................................................................................................ i
APPENDIX 2 ............................................................................................................... ii
AMENDMENTS ......................................................................................................... iii
GUIDE ON EMPLOYEE BENEFITS As at 18 JUNE 2015
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INTRODUCTION
1. This industry guide is prepared to assist businesses in understanding matters
with regards to GST treatment on Employee Benefits. The Guide explains the GST
treatment for goods and services provided by a GST-registered person to employees
as employee benefits. Specifically, it highlights the circumstances to claim the GST
incurred on employee benefits and whether GST is to be accounted for when these
benefits are given free to employees.
Overview of Goods and Services Tax (GST)
2. Goods and Services Tax (GST) is a multi-stage tax on domestic consumption.
GST is charged on all taxable supplies of goods and services in Malaysia except
those specifically exempted. GST is also charged on importation of goods and
services into Malaysia.
3. Payment of tax is made in stages by the intermediaries in the production and
distribution process. Although the tax would be paid throughout the production and
distribution chain, only the value added at each stage is taxed thus avoiding double
taxation.
4. In Malaysia, a person who is registered under the Goods and Services Tax
Act 2014 is known as a “registered person”. A registered person is required to
charge GST (output tax) on his taxable supply of goods and services made to his
customers. He is allowed to claim back any GST incurred on his purchases (input
tax) which are inputs to his business. Therefore, the tax itself is not a cost to the
intermediaries and does not appear as an expense item in their financial statements.
GENERAL OPERATIONS OF THE INDUSTRY
Employee Benefits
5. Employee benefits are referred to any goods or services provided free to
employees. Employee benefits (EB) include any right, privilege, service or facility
provided free of charge to employees. Goods and services acquired and given as
employee benefits are considered as used “for the purpose of business”.
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6. There are two situations that can be classified as employee benefits:
(a) given or provided by an employer to an employee; or
(b) given or provided by another person on behalf of the employer to
employee.
7. Generally, a taxable person is entitled to claim GST incurred on goods and
services acquired by him which is used for the purpose of his business in the making
of taxable supplies and the taxable person is required to account for output tax on
the supplies. Similar treatment applies to employee benefits. However, for employee
benefits, anything that is stated in a contract of service of employees, contract of
employment or company policy such as in company’s handbook to be given free to
the employees, output tax need not be accounted for irrespective of its value. Input
tax incurred in the acquisition of goods or services is claimable.
8. Further, if it is not stated in the contract of employment, taxable goods
provided free to the employees are subject to GST (subject to gift rule of RM500).
Input tax incurred in the making of the taxable supply is claimable. However, for
those zero rated, exempted or blocked input tax goods, output tax need not be
accounted for on such gift of goods. Input tax incurred for zero rated goods given
free is claimable but NOT for exempted and blocked input tax goods.
Gift rule
9. Any goods worth RM500.00 or less given to the same person in the same
year is not a supply and hence is not subject to GST. There is no restriction on the
series of gift as long as the total value on the series of gift given to same person in
the same year does not exceed RM500.00.
RECOVERY OF INPUT TAX ON EMPLOYEE BENEFITS
10. If the taxable person acquires any goods or services and provides them as
employee benefits to the employees, the goods and services acquired are then
considered as used “for the purpose of business”. Therefore, GST incurred on these
purchases may be claimed by the taxable person as input tax except for the
following:
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(a) the supply of goods or services is an exempt supply under the GST Act
2014. The taxable person is not entitled to claim input tax incurred in
the making of such supply.
(b) the goods or services acquired have been charged with GST but the
tax incurred is specifically disallowed.
Disallowance of input tax
11. GST incurred on certain acquisition cannot be claimed if it is classified as
‘blocked’ input tax under the GST Regulations 2014. In such a case, any input tax
incurred by any taxable person cannot be claimed even though the taxable goods
and services are acquired for business purposes. A taxable person is not allowed to
claim input tax incurred on any of the following:
(a) the supply to or importation by him of a passenger motor car;
(b) the supply of goods or services relating to repair, maintenance and
refurbishment of a passenger motor car;
(c) the hiring of passenger motor car;
(d) club subscription fee;
(e) medical and personnel accident insurance premium;
(f) medical expenses;
(g) family benefits; or
(h) entertainment expenses to a person other than employees or existing
customers except entertainment expenses incurred by a person who is
in the business of providing entertainment.
Flow Chart for Input Tax Credit is illustrated in Appendix 1.
ACCOUNTING FOR OUTPUT TAX ON EMPLOYEE BENEFITS
GST payable on supplies of employee benefits
12. The provision of an employee benefit can be a supply. The supply of an
employee benefit may be made by a taxable person as an employer, an associate or
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another party (subject to an arrangement with the taxable person). The recipient of
the supply may be either an employee or an associate of the employee
13. Generally, a taxable person is required to account for output tax on goods or
services given as employee benefits because it is regarded as for business purpose.
In some cases, output tax must be accounted for on the provision of goods to the
employee, even if no consideration is charged. Such situations arise when business
goods are given free to the employees or the goods are allowed to be temporarily
used free of charge for their private purposes. Deemed supply where goods are
given free as gifts to or for temporary private use by employees
14. In the case of services, there is no liability to account for output tax for any
services provided free to employees because it is not regarded as a supply.
However, any service provided free to a connected person is a supply of services.
Please refer to paragraph 6 of the First Schedule of the Act.
Consideration
15. One of the requirements for a supply to be a taxable supply is that 'you make
the supply for *consideration'. The services of an employee can be consideration for
the supply of an employee benefit to that employee. Consideration for the supply of
an employee benefit may also take the form of a payment or contribution made by
the recipient of the benefit. It is only this consideration that is taken into account in
working out the amount of GST on the supply of an employee benefit.
Example-1
AB Cleaning Services Company has provided free cleaning service to the
home of his employees. Services provided free is not a supply and therefore
output tax need not be accounted for.
Example-2
A manufacturing company provides transport to his workers for free. The
company leases few buses from a transport company. The provision of free
transportation is not a supply and therefore is not subject to GST. However,
the rental of the buses is standard rated and this input tax incurred can be
claimed since it is business expenses.
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However, if the company provides transport with charge, it is an exempt
supply and therefore input tax incurred in renting the buses cannot be
claimed.
Example-3
AB Cleaning Services Company has provided free cleaning services to the
home of his business partner. In this case, services provided free is deemed
to be a supply because it is provided free to the connected person and
therefore is subject to GST.
16. For goods, output tax needs to be accounted for on goods given free except
on the following:
(a) Goods given free to employees as stated in the contract of
employment.
(b) Exempt supply (refer to GST (Exempt Supplies) Order 2014).
(c) Zero rated supply (refer to GST (Zero Rated Supplies) Order 2014).
(d) Supply of goods under gift rule.
(e) Supplies where the recovery of input tax were disallowed under the
GST Regulations 2014.
Goods given free to employees as stated in the contract of employment
17. Any goods given free to employees as stated in the contract of employment is
not a supply and hence not subject to GST. The taxable person is not required to
account for output tax on the gift. Input tax incurred is claimable. If the goods are
given free to the employees which are not stated in the contract of employment but
only stated in company policy such as company’s handbook, they must be specific
as example below.
Example-4
A firm provides uniform to his employees. GST charged by the registered
tailor is claimable. Output tax needs not be accounted by the firm on the
provision of uniform for free to his employees.
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Example-5
A manufacturing company has a policy as stated in its handbook that any
employee who has served for the company for a period of ten years is entitled
for a 10gm of gold pendant. The company does not have to account for output
tax on the gift. GST incurred on the purchase of 10gm gold pendant is
claimable.
Exempt supply
18. Any goods given free as employee benefits that come under Goods and
Services Tax (Exempt Supplies) Order 2014 are not subject to GST. However, any
input tax incurred is not claimable since it is an exempt supply.
Example-6
A housing developer has given a house worth RM100,000.00 to one of his
employees for her excellent performance. The developer does not have to
account for GST on the gift because it is an exempt supply. Any input tax
incurred is not claimable.
Zero rated supply
19. A taxable person who gives goods that come under Goods and Services Tax
(Zero Rated Supplies) Order 2014 to his employees is not required to account for
GST. However, any input tax incurred is claimable.
Example-7
A sugar refiner gives 10kg sugar to all his employees for celebration of Hari
Raya, Chinese New Year, Deepavali or Christmas every year. The gift is not
subject to GST but input tax incurred is claimable.
Supply of goods under gift rule
20. Supply of goods for free where the cost of the goods is not more than
RM500.00 given to the same person in the same year is not subject to GST. This
rule is applicable to all including from employer to employee and also from a taxable
person to a person connected to him. However, input tax incurred is claimable.
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Example-8
Company XY Sdn Bhd purchased 15 hampers worth RM200/hamper to be
given to each of his employees. The company does not have to account for
output tax. However, input tax incurred on the purchase worth RM3,000.00 is
claimable.
Example-9
Company CX Sdn Bhd has purchased a watch worth RM400.00 and gave it to
one of the director’s son. The gift is not subject to GST because its value is
less than RM500.00 (gift rule) but input tax incurred on the purchase is
claimable.
Example-10
Property Niaga Sdn Bhd purchased safety equipment for their employees’
usage in compliance with OSHAS law and regulations that requires every
manufacturing company to provide such safety equipment e.g. helmet, boots,
jacket, etc. Such suppliers are not stated in the employees’ employment
contract. Property Niaga is required to account for output tax subject to the
free gift rules.
Supplies where the recovery of input tax were disallowed under the GST
Regulations 2014
21. A taxable person is not allowed to claim input tax incurred on goods that he
purchased where the input tax is disallowed as a credit under GST Regulations
2014. However, the subsequent supply of such goods by the taxable person is
regarded as not a supply and thus it is not subject to GST. In the case of employee
benefits, the employer who is a taxable person does not have to account for GST on
the goods given free to his employees.
Example-11
A company has given one of his employees a company car which had been
used for five years by the company and on which the input tax incurred on the
car is disallowed as a credit. The company does not have to account for
output tax on the gift because it is not a supply.
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Flow Chart for Output Tax is illustrated in Appendix 2.
GOODS AND SERVICES ACQUIRED FROM NON-REGISTERED PERSON
22. Goods or services if purchased from traders who are not GST registered
persons are not subject to GST. Therefore, no input tax is to be claimed on the
acquisition. When the goods are given free to employees, it is not subject to GST
even the cost of the goods is more than RM500.00.
Example-12
CC Sdn Bhd has purchased a 32” LED television worth RM1,000.00 from AA
Enterprise who is not registered for GST. CC Sdn Bhd is not required to
account for output tax on the gift to his employee.
EMPLOYEE BENEFITS GIVEN FOR THE BENEFIT OF SOLE-PROPRIETOR,
PARTNERS, DIRECTORS OR PERSONS CONNECTED TO THE TAXABLE
PERSON
23. Any goods or services given or provided free by a taxable person to a person
who is connected to the taxable person or for the benefits of sole proprietor or
directors of the company is deemed as a supply and hence the taxable person is
required to account for output tax on such supply based on open market value. For
services, please refer to paragraph 6 of the First Schedule of the GST Act whereas
for goods paragraph 5(1) of the First Schedule is applicable. Nevertheless, gift rule is
still applicable for any goods worth not more than RM500.00. This means output tax
need not be accounted for goods where the cost of the goods is not more than
RM500.00 given to the person who is connected to the taxable person, a sole
proprietor or directors of the company.
Example-13
A Company purchased a laptop worth RM1,500.00 and gave the laptop to a
director’s son as a gift. GST on the laptop must be accounted for by the
company since the value of the goods is more than RM500.00.
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Example-14
A company purchased a laptop worth RM1,500.00 three years ago. Currently
the company has given the laptop to one of his business partners. For the
purpose of accounting GST, the company has to use open market value of
the goods.
Example-15
ABC Cleaning Services Company provided free cleaning service to the home
of his director. The provision of free services is deemed to be a supply and
hence output tax has to be accounted for by the company based on open
market value of such supply.
BUSINESS GOODS USED FOR NON-BUSINESS PURPOSES
24. A taxable person is required to account for output tax on any use of business
goods put to private use or used for non-business purpose such as the usage of
goods free of charge by employees because it is deemed to be a supply of services
even though the usage is for no consideration provided that the taxable person is
entitled to input tax credit on the goods. Please refer to paragraphs 5(3) and 5(4) of
the First Schedule of the GST Act.
Example-16
A manufacturing company allows one of his employees to use the company’s
lorry without any charge when the employee wants to transport his household
goods to his new house. The use of lorry by the employee is a supply of
services and therefore the company has to account for output tax on such
supply based on open market value of the supply.
VALUE OF EMPLOYEE BENEFITS
Determination of the Value of Employee Benefits
25. If goods are given free by a taxable person who is not subject to gift rule or to
a person who is connected to the taxable person, the value is to be based on open
market value which is inclusive of GST. For the definition of ‘open market value’
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please refer to the Schedule 3 of the GST Act 2014 and for further details please
refer to the Guide on Valuation.
26. The value of supply would be based on the following order of hierarchy;
(a) Value of identical goods;
(b) Value of similar goods;
(c) Cost of producing; or
(d) Cost of acquisition,
taking into account the age and condition of the goods which are given free.
RECORDS
27. A taxable person is required to maintain complete and up-to-date documents
such as invoices, employment records, and any documents related to employee
benefits given to employees. The record must be made available to the Director
General upon request. These records must be kept for seven years.
FREQUENTLY ASKED QUESTIONS
Recovery of Input Tax
Q1. AB Cleaning Services Company provided free cleaning service to the
home of his employees. Can the company claim input tax on purchase
of the equipment used for providing the cleaning service?
A1. Yes, the cleaning services company can claim input tax that he incurred on
the acquisition of the equipment used for providing the free services.
Q2. A manufacturing company provided transportation (worker bus) for free
to his workers. If the company rent a few buses for the transportation,
can the company claim for input tax incurred on the rental?
A2. Yes, the manufacturing company can claim input tax that he incurred on the
rental of the buses as it is his business expenses.
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Q3. A firm gives a trip to Pulau Redang to one of his staffs for excellent
performance. Can the firm claim input tax that he incurred on the
purchase of the package?
A3. Yes, the company can claim the input tax incurred on the purchase of the
package.
Q4. Company A purchased 10 hampers worth RM2,000 to be given to his
workers. Can the company claim input tax incurred on the acquisition?
A4. Yes, the company can claim the tax that he incurred on the purchase of the
goods.
Q5. What document must I use to claim input tax on goods and services
given as employee benefits?
A5. You can claim input tax incurred on goods and services which you acquired
and given free to your employees as long as you hold the relevant document
such as tax invoice on your acquisition.
Q6. If the tax invoice is addressed to the employee, can input tax be
claimed?
A6. No, except for in the case on Q8.
Q7. Can a company claim GST incurred on training for his staff?
A7. Yes, GST incurred is claimable if the training is provided in the course ad
furtherance of business.
Q8. Can a company claim input tax on hand phone usage which is in the
employee’s name?
A8. Yes, only hand phone bill under employee’s name, input tax incurred is
claimable provided that the company can prove that the expense is for
business purpose borne by the company, i.e. appear in the company’s
account and/or stated in the policy of the company.
Disallowance of input tax
Q9. Is GST incurred on purchase of corporate membership in recreational
club claimable?
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A9. No, because GST incurred on club membership fee is blocked under GST
Regulations 2014.
Q10. Can a company claim GST incurred on food and beverages (F&B) for
annual dinner?
A10. Yes, provided that the function is attended by the employees of the company
only. However, if the function is also attended by family members of the
employees, apportionment has to be made accordingly. GST incurred can
only be claimed on those attributable to employees.
Q11. I purchased a car and registered under my company’s name for
business use including for employees official use. Can I claim input tax
incurred on the car acquired?
A11. Generally input tax incurred on any acquisition of passenger motor car for
company use is not allowed to be claimed. However, if the car is exclusively
used for business purpose, you are allowed to claim the input tax subject to
approval and conditions imposed by the Director General. In such a case, the
car can be identified, for example, there is a company logo and/or name
attached on the car. However, if the car is used for non-business purpose,
output tax needs to be accounted for on the usage of the car because it is
deemed to be a supply of services.
Q12. Can input tax be claimed when a company pays for medical expenses
for his employees?
A12. Normally a company has private clinic as its panel. Medical expenses paid by
the company to the private clinic for his employees are not subject to GST
because it is exempted. However, if the employees get alternative medical
treatment such as homeopathy, Ayurveda, acupuncture or reflexology, this
kind of expenses is standard rated. If the company pay such expenses for his
employee, input tax incurred is NOT claimable as it is blocked under the GST
Regulations 2014. Similarly for expenses borne by the company on one off
purchase of medical equipment such as wheel chair for a specific employee.
Input tax incurred by the company is also not claimable.
Q13. My company leases a service apartment for an expatriate employed by
the company for 5 years. The benefit of residential housing is provided
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to the expatriate as part of his contract of employment. Is the lease
subject to GST and is my company making a supply of services to the
expatriate?
A13. The lease is an exempt supply and the company is not making a supply of
services to the expatriate.
In the event a fee is charged to the expatriate, the company is making an
exempt supply which is exempted from charging GST. However, if the lease is
a hotel, inn, boarding house or similar establishment of sleeping
accommodation, the lease will a taxable supply and the company is not
allowed to claim input tax incurred.
Output tax
Q14. Under what instances do I have to account for output tax on employee
benefits?
A14. Basically for goods, any goods given free to employees are subject to GST.
However, under the gift rule, if the cost of the goods to the donor does not
exceed RM500.00 and given free to the same employee in the same year,
you (as the donor) do not have to account for output tax. If the cost is more
than RM500.00, you have to account for output tax except for those that come
under Blocked Input Tax Recovery or anything to be given free to employees
as stated in your contract or policy. On the other hand, for services, you do
not have to account for GST as long as the services are provided free to your
employees except for services of using business assets whether or not for a
consideration.
Q15. As a taxable person, should I account for output tax if I provide free
accommodation to my employees?
A15. No, you need not to account for output tax since free accommodation is not a
supply.
Q16. As a taxable person, should I account for output tax if I give goods for
free such as a home theatre system to my employees?
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A16. Yes, as a taxable person you must account for output tax on goods given free
to your employees. However, you do not have to account for the tax if the
value of the goods does not exceed RM500.00 (gift rule).
Q17. Should output tax be accounted for if employees temporarily use
business goods free of charge for their private use?
A17. Yes, the taxable person is required to account for output tax on any use of
business goods put to private use because it is deemed to be a supply of
services even though the usage is for no consideration.
Q18. Can a taxable person avoid accounting for output tax when he gives free
goods to his employees if he did not claim input tax when he actually
entitled to claim the input tax?
A18. A taxable person is still required to account for output tax when the goods are
given free to employees as employee benefits even though he did not claim
input tax incurred on the goods.
Q19. Is monetary rewards given as employee benefits to employees subject
to GST?
A19. Any employee benefits given in the form of money is not subject to output tax
since money is neither goods nor services.
Q20. If I supply free meal to my employees in the company’s canteen, do I
have account for output tax?
A20. No, free meal given to employees is not subject to GST because it is not a
supply.
Q21. If I provide car and housing loan to my employees as employee benefits,
do I have to account for output tax?
A21. You do not have to account for output tax on such loan as they are exempt
supplies.
Q22. Are shares given free to employees subject to GST?
A22. Shares given to employees are an exempt supply. Therefore, you do not have
to account for output tax.
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Q23. As part of my company policy, RM50 is deducted from each foreign
worker’s monthly salary as reimbursement of accommodation cost
provided to them. What is the GST implication on the reimbursement of
accommodation cost?
A23. The reimbursement is treated as an exempt supply.
Q24 Every month, a company deducts the employees’ salary and remits
payments to ASB, Tabung Haji, Zakat and Trade Union subscription, etc.
No service fee or other charges are imposed for making the deductions
and remitting to the various parties. Does the company have to issue tax
invoices for the deductions and charge GST on the amount deducted?
A24. Such deductions can be treated as a disbursement by the company and does
require the issuance of a tax invoice.
Q25. Does a company have to issue a tax invoice on goods given free where
output tax has to be accounted for on the gift?
A25. The company does not have to issue a tax invoice on the gift for the purpose
of accounting for output tax. It is sufficient to account for the tax in the
company’s accounting record and relevant GST return.
Value of supply on employee benefits
Q26. What is the value of supply that should be taken to determine GST if a
company provides employee benefits to his employees at a subsidised
or discounted price?
A26. Where employee benefits are provided to employees at a subsidised or
discounted price, the value of supply for calculation of GST is based on the
subsidised price or discounted price.
Q27. When business assets are temporarily used free of charge by employees
for their private use, how do I determine the value?
A27. In determining the output tax on the supply of services of business assets put
to private use, it is to be based on the open market value of the services
provided.
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FEEDBACK OR COMMENTS
28. Any feedback or comments will be greatly appreciated. Please email your
feedback or comments to [email protected]
FURTHER INFORMATION
29. Further information can be obtained from:
(a) GST Website: www.gst.customs.gov.my
(b) GST Hotline: 03-8882 2111
(c) Customs Call Centre:
Tel : 03-78067200/ 1-300-888-500
Fax : 03-78067599
E-mail : [email protected]
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APPENDIX 1
Input Tax Credit
No Yes No
Acquisition of goods and services for employee
benefits
Is supply made
exempted?
No input tax to be claimed
Input tax not claimable
Input tax claimable
No
Yes
Yes
Yes
No
Yes
No
No
Yes
Input tax
incurred?
Acquired for business
purpose?
Input tax incurred
blocked?
Is exempt supply
incidental?
Exempt supply > De minimis
limit?
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APPENDIX 2
Output Tax Liability
Need to account for output tax
No need to account for output tax
No
Yes
Yes
No
EB stated in
contract?
Are EB given
goods?
Input tax
blocked?
Is value of goods RM500
or less?
No
Yes
Yes
No
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AMENDMENTS
No Date Heading / Sub – heading / Paragraph
Description
1 18 / 6 / 2015 Introduction No. 1 – Additional info
2 18 / 6 / 2015 Recovery of input tax on employee benefits
No. 10 - Correction
3 18 / 6 / 2015 GST payable on supplies of employee benefits
No. 12 – New addition
4 18 / 6 / 2015 GST payable on supplies of employee benefits
No. 13 – Additional info
5 18 / 6 / 2015 Consideration New sub-heading No. 15
6 18 / 6 / 2015 Supply of goods under gift rule
No. 20 – New example Example 10
7 18 / 6 / 2015 Frequently Asked Questions [Q13-A13]
Q13-A13 – New addition
8 18 / 6 / 2015
Frequently Asked Questions [Q23-A23]
Q23-A23 – New addition
9 18 / 6 / 2015 Frequently Asked Questions [Q24-A24] Q24-A24 – New addition
10 18 / 6 / 2015 Feedback Or Comments Change of email address